Income tax on overseas cash gift

I am a British citizen living aboard and want to gift my daughter who does live and work in the U.K. cash for a deposit on a house. Will this gift generate any income tax liability for my daughter in the U.K.?

Hi,
There are no income tax implications on the receipt of a cash gift unless the cash gift generates interest or dividends.
These would then potentially be subject to tax.
Further guidance can be found here:
Tax on savings interest and
Tax on dividends
Thank you.